<?xml version="1.0" encoding="utf-8"?>
<!-- Created by Charles Hoffman, CPA, UBmatrix: 2005-09-19 -->
<xbrl xmlns="http://www.xbrl.org/2003/instance" 
      xmlns:xbrli="http://www.xbrl.org/2003/instance"
      xmlns:link="http://www.xbrl.org/2003/linkbase" 
      xmlns:xlink="http://www.w3.org/1999/xlink" 
      xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" 
      xmlns:xbrldi="http://xbrl.org/2005/xbrldi" 
      xmlns:company="http://www.SampleCompany.com/Company" 
      xmlns:iso4217="http://www.xbrl.org/2003/iso4217" 
      xsi:schemaLocation="http://xbrl.org/2005/xbrldi ../xbrldi-2006.xsd">

   <link:schemaRef xlink:type="simple" xlink:href="Company.xsd" />

   <!--All-->
   <context id="D-2003-Total">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2003-01-01</startDate>
         <endDate>2003-12-31</endDate>
      </period>

   </context>
   <context id="D-2003-ABC1">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2003-01-01</startDate>
         <endDate>2003-12-31</endDate>
      </period>
      <scenario>
         <xbrldi:typedMember dimension="company:CustomerDim"><company:CustomerCode>ABC1</company:CustomerCode></xbrldi:typedMember>
      </scenario>
   </context>
   <context id="D-2003-ABC2">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2003-01-01</startDate>
         <endDate>2003-12-31</endDate>
      </period>
      <scenario>
         <xbrldi:typedMember dimension="company:CustomerDim"><company:CustomerCode>ABC2</company:CustomerCode></xbrldi:typedMember>
      </scenario>
   </context>
   <context id="D-2003-ABC3">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2003-01-01</startDate>
         <endDate>2003-12-31</endDate>
      </period>
      <scenario>
         <xbrldi:typedMember dimension="company:CustomerDim"><company:CustomerCode>ABC3</company:CustomerCode></xbrldi:typedMember>
      </scenario>
   </context>


   <unit id="U-Monetary">
      <measure>iso4217:EUR</measure>
   </unit>

<!--Total-->
   <company:Sales contextRef="D-2003-Total" unitRef="U-Monetary" decimals="INF">100000</company:Sales>

<!--By Customer ID-->
   <company:Sales contextRef="D-2003-ABC1" unitRef="U-Monetary" decimals="INF">10000</company:Sales>
   <company:Sales contextRef="D-2003-ABC2" unitRef="U-Monetary" decimals="INF">20000</company:Sales>
   <company:Sales contextRef="D-2003-ABC3" unitRef="U-Monetary" decimals="INF">70000</company:Sales>



</xbrl>
